Missouri Department of Elementary and Secondary Education


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Subject: Fiscal Monitoring/Federal Fiscal Management Review of IDEA Funds
Source: Dale Carlson, Coordinator, Special Education Administration

Intended Audience: Special Education Directors, Finance Administrators

Date: October 17, 2007

Fiscal management of Part B funds is one of the components of general supervision and will be monitored by the U. S. Department of Education, Office of Special Education Programs (OSEP) as part of their Continuous Improvement Focused Monitoring System. This review will look at how the state monitors various fiscal requirements identified in the IDEA, General Education Provisions Act, Office of Management and Budget Guidance, and other federal regulations. In looking at the state's fiscal management system, OSEP will focus its analysis on a number of identifiable elements, including whether the state has mechanisms in place for ensuring fiscal accountability in the distribution of IDEA funds as well as procedures to ensure that LEAs appropriately use IDEA Part B funds.

Eight states will be monitored by OSEP in FY 08. While Missouri was not selected for the first round of monitoring, the Funds Management Section is reviewing all components of fiscal management in preparation for the eventual monitoring visit to this state. This review may drive changes in the methods currently used to document the various components of federal fiscal management.

This message is to remind local school districts that they must maintain and be able to provide documentation relating to federal funding in the following areas:
* Assurance Statements
* Early Intervening Services
* Excess Cost Calculation
* Expenditure Detail
* Inventory Control System
* Maintenance of Effort
* Proportionate Share Requirements
* Supplement not Supplant state/local funds

Current information on these topics is posted on the Funds Management website at: http://dese.mo.gov/divspeced/Finance/. Additional federal information relating to the federal fiscal review can be found at:  http://dese.mo.gov/divspeced/Finance/documents/fiscaldeskaudit1007.pdf.
If you have questions, please contact the Special Education Funds Management Section at 573-751-0622 or email webreplyspefm@dese.mo.gov.

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Missouri Department of Elementary and Secondary Education
Division of Special Education
P.O. Box 480
Jefferson City, MO 65102
Email:  webreplyspe@dese.mo.gov
Phone: 573-751-5739   Fax:  573-526-4404


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